This paper seeks to determine whether or not Pension Reforms Act (PRA) 2004 has an impact on compliance with accounting standards on employee retirement benefits (SAS 8) in Nigeria. The population of the study is the 182 firms quoted on the first-tier market of the Nigerian Stock Exchange (NSE)....

The paper assesses whether the assets base and profitability of quoted firms in Nigeria determines pension funding disclosure. The population of the study is the 25 sectors of the first tier market consisting of 182 firms. The sample of the study is drawn using random sampling technique, whereby...

This paper seeks to identify the most widely used techniques of appraising capital investment among quoted firms in Nigeria. This paper utilizes questionnaire method of primary data collection. The respondents were drawn from 200 finance and management staff of 100 quoted firms in Nigeria. Out...

This paper examines the level of compliance with the requirements of statement of Accounting Standards number 16 by Insurance Companies listed on the Nigerian Stock Exchange (NSE). The basic objective is to find out whether or not listed insurance companies in Nigeria apply the requirements of...

This paper seeks to determine whether or not auditor's reputation has an impact on compliance with accounting standards on employee retirement benefits (SAS 8) in Nigeria. The population of the study is the 182 firms quoted on the first-tier market of the Nigerian Stock Exchange (NSE). The...